HL Excess Profits Tax – Branch business in United Kingdom carried on by company resident in Eire – Eire taxes paid on profits of main business and of United Kingdom branches-Whether deduction from profits of United Kingdom branches permissible in respect of proportion of such taxes attributable to those profits.
Citations:
[1952] UKHL TC – 33 – 259
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 28 June 2022; Ref: scu.560157
